Alwashah, M. A., & Al-karabsheh, F. I.
This study aims to recognize the role of internal and external audits in reducing the risk of AIS (from the estimation of the internal and external auditor). It is about identifying the role of internal and external auditors with the duties assigned to them when estimation auditing and reducing the risk of AIS. The researcher chose a random sample of external auditors affiliated with the Jordanian Association of Certified Accountants, who audited the financial statements of the public shareholding service corporations. The study created a set of important results and recommendations the most prominent of which indicates the existence of a statistically significant role for the internal and external auditor in reducing the risk of AIS. There is it was found that there is a statistically significant role of internal audit in reducing the risk of entering AIS data. The researcher, therefore, recommended is essential that companies support their information security and develop clear legislation for the companies and provide a specialized IT cadre capable of protecting the security of the AIS of companies, in particular, internal control over the company's system and put restrictions that limit the attempt to penetrate the company's system and obtain any information.